Calvin reviewed his canceled checks and receipts this year (2021) for charitable contributions, which included an antique painting and IBM stock. He has owned the IBM stock and the painting since 2005. Donee Item Hobbs Medical Center IBM stock State Museum Antique painting A needy family Food and clothes United Way Cash Cost $ 6,400 5,700 540 22,000 FMV $ 36,000 3,420 320 22,000 Calculate Calvin's charitable contribution deduction and carryover (if any) under the following circumstances. (Leave no answer blank. Enter zero if applicable.) a. Calvin's AGI is $170,000. Charitable contribution deduction Carryover b. Calvin's AGI is $170,000, but the State Museum told Calvin that it plans to sell the painting. Charitable contribution deduction Carryover c. Calvin's AGI is $84,000. Charitable contribution deduction Carryover d. Calvin's AGI is $170,000 and Hobbs is a private nonoperating foundation. Charitable contribution deduction Carryover e. Calvin's AGI is $170,000, but the painting is worth $52,000. Charitable contribution deduction Carryover